On February 14, 2024, the Supreme Court of Ohio issued a 5-2 decision holding it was constitutional for a municipality to continue levying income taxes on employees performing work beyond municipal boundaries during the...more
The state of epidemic for COVID-19 was introduced in Poland on 20 March 2020. As of 16 May 2022, the state of epidemic in Poland was lifted and replaced by the state of epidemic emergency. The legal basis for this change was...more
Governor Baker announced on Monday, May 17 that Massachusetts will end the COVID-19 state of emergency on June 15, 2021. Given this news, the Massachusetts Pandemic-related Temporary withholding tax rules will expire...more
On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the...more
In a welcomed move by the business community, Gov. Kay Ivey on Friday morning issued a proclamation that would exempt certain CARES Act benefits from Alabama income tax and would extend the sunset (expiration) date of two of...more
On October 16, 2020, Maine Governor Janet Mills issued a press release addressing several COVID-19-related tax issues, and Maine Revenue Services today issued guidance providing further details....more
El 29 de mayo de 2020, el Ministerio de Hacienda y Crédito Público expidió el Decreto 766 de 2020, por medio del cual reduce el anticipo que deben pagar los contribuyentes del impuesto sobre la renta en el año 2020, como...more
El 28 de mayo de 2020, la Dirección de Impuestos y Aduanas Nacionales (DIAN) emitió la Resolución No. 00053 por medio de la cual se modifican los plazos establecidos para la presentación de información tributaria del año...more
On April 9, 2020, the IRS issued Notice 2020-23 (the “Notice”) to provide additional extensions of certain tax filing deadlines, which Notice supplements Notice 2020-18 and Notice 2020-20. The IRS previously issued Notice...more
On April 9, 2020, the Secretary of the U.S. Department of Treasury (the “Secretary”) and the Internal Revenue Service (the “IRS”) issued Notice 2020-23 (the “Notice”), which extends the deadline for performance of a long list...more
The IRS has issued FAQs regarding the tax credits for the sick and family leave and employee retention tax credits which provide guidance on eligibility and instructions for claiming the credits. The guidance sets forth the...more
The first order of business for many state tax authorities in response to COVID-19 was deciding whether to extend their respective income tax filing and payment deadlines for the 2019 tax year, either automatically by...more
On March 31, 2020, the IRS issued guidance on the Employee Retention Credits under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The Employee Retention Credits are fully refundable tax credits...more
On March 21, 2020, the Treasury Department and the Internal Revenue Service issued Notice 2020-18, which announced that the federal income tax filing and payment due date is automatically extended from April 15, 2020, to July...more
The Treasury Department and the Internal Revenue Service offered relief from federal tax return filing and tax payment deadlines to certain taxpayers under Notices 2020-17 and -18. Such federal extension of time to file l...more
Over the last few weeks, various taxing authorities have issued guidance alleviating several of the annual upcoming deadlines and provided additional useful tax planning information. The guidance is changing almost daily, and...more
New York State has extended the deadline for personal income tax and corporation tax returns from April 15, 2020 to July 15, 2020. This is in keeping with the federal tax deadline which was extended to July 15. This extension...more
As Covid-19 continues to spread, many countries, including the United States and Canada, are increasingly closing their borders in an attempt to slow the rate of infection. This precaution may, however, have unintended tax...more
With life upended for many employees during the COVID-19 pandemic, we want to highlight one way for employers to offer potential tax-favorable financial relief: implementing a disaster relief program under Section 139 of the...more
Notice 2020-18 provides welcome economic relief from filing and payment obligations for certain federal income taxes; however, traps for the unwary exist. Tax Deadline – Key Points: ..On March 20, 2020, the Internal Revenue...more
March 24, 2020 As COVID-19 has been disrupting our personal and professional lives, the April 15 tax deadline continued to loom on the horizon. In welcome news for many, on Friday, Treasury Secretary Steven Mnuchin announced,...more
In an effort to provide relief to individuals affected by the COVID-19 emergency, the Secretary of the Treasury extended the due date for filing Federal income tax returns and making Federal income tax payments from April 15,...more
As part of the federal government’s continued efforts to minimize the economic disruptions caused by the coronavirus pandemic, U.S. Treasury Secretary Steven Mnuchin on March 20, 2020, announced that the April 15th deadline...more
El 24 de marzo de 2020, la Secretaría de Hacienda Distrital de Bogotá D.C. ("SHD") expidió la Resolución No. SDH-000177, "por la cual se suspenden términos en los procesos que adelantan la Dirección Distrital de Impuestos de...more
Secretary of the Treasury Steven Mnuchin tweeted on Friday that “Tax Day [is moving] from April 15 to July 15. All taxpayers and businesses will have this additional time to file and make payments without interest or...more